https://www.taxtmi.com/caselaws?id=383079 Granting advertising space during cricket matches was treated as sale of space for advertisement, not advertising agency service, so the pre-01.05.2006 demand failed. Permitting sponsors' logos on players' clothing was treated as sponsorship, not business auxiliary service, and that demand also failed for the earlier period. By contrast, letting out the ground for a fund-raising event fell within mandap keeper service, so service tax and interest were payable, although penalty was not justified because the default arose from bona fide belief. The matter was remitted only for quantification of interest on the surviving liability. en-us Tue, 16 Jul 2019 00:00:00 +0530 Thu, 12 Dec 2019 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383079 Granting advertising space during cricket matches was treated as sale of space for advertisement, not advertising agency service, so the pre-01.05.2006 demand failed. Permitting sponsors' logos on players' clothing was treated as sponsorship, not business auxiliary service, and that demand also failed for the earlier period. By contrast, letting out the ground for a fund-raising event fell within mandap keeper service, so service tax and interest were payable, although penalty was not justified because the default arose from bona fide belief. The matter was remitted only for quantification of interest on the surviving liability. Case-Laws Service Tax Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383079